BIR Ruling
BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • May 15, 1973
Full text
May 15, 1973 Mr. Leonardo Vidanes Central Post Office P. O. Box 2290 Manila S i r : In reply to your letter dated March 8, 1973, I have the honor to inform you that your pensions received from the GSIS and the SSS are neither salaries nor gross receipts or earnings derived by you from the exercise of any profession or from the pursuit of any occupation. Hence, the same are not subject to the additional residence tax, Class B, imposed under Commonwealth Act No. 565. cdtech Very truly yours, (SGD.) CONRADO P. DIAZ Acting Commissioner of Internal Revenue
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